Which Category of Securities Is Presented on the Balance Sheet

question 32

Multiple Choice

Which category of securities is presented on the balance sheet at amortized cost?

• A) Securities available for sale.
• B) Equity investments of less than 20 percent ownership
• C) Held-to-maturity securities.
• D) Trading securities.

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Definitions:

Assumption Of Risk

A legal doctrine that a person may not recover for an injury received when they voluntarily expose themselves to a known danger.

Voluntarily

Voluntarily refers to actions taken out of one's own free will without coercion or obligation from external forces.

Unreasonably

Acting without regard to what is fair, proper, or logical, often leading to harm or injustice.

Negligence Claim

A legal claim arising from failing to act with the level of care that someone of ordinary prudence would have exercised under the same circumstances, leading to harm or damage.